1978 (7) TMI 79 - HC - Income Tax

Summary

The court allowed a deduction of Rs. 1,761 for food expenses, reducing the disallowance to Rs. 500. The remaining amount was considered as business expenditure for providing meals to employees, not entertainment expenses. The claim for deduction of Rs. 2,261 was partially permissible. The assessee was awarded costs of Rs. 200.